Available Finance has scheduled its 34th Annual General Meeting for Wednesday, September 9, 2026, at 12:30 pm in Indore. The meeting will be conducted in hybrid mode, allowing participation via Video Conferencing or Other Audio Visual Means alongside physical attendance at Hotel Surya. Shareholders holding shares as on September 2, 2026, are eligible to vote.

The primary ordinary business involves receiving and adopting the audited standalone and consolidated financial statements for the fiscal year ended March 31, 2026. The explanatory statement notes that the company, an unregistered core investment company, reported a gross turnover of ₹60.47 lakh and profit before tax of ₹31.31 lakh for FY26.

Board Appointments

The special business agenda focuses on confirming several director appointments effective from July and August 2026:

• Mr. Pramod Kishore Shrivastava: Confirmation as Chairman and Professional Non-Executive Director.
• Mr. Sahaj Jain: Confirmation as Professional Executive Director and Whole-Time Director for a three-year term. His remuneration is capped at ₹1 lakh per month plus standard perquisites.
• Mr. Suyash Choudhary: Confirmation as Professional Executive Director and Whole-Time Director for a brief tenure from July 24, 2026, to August 14, 2026. He resigned from these roles on August 14, 2026, but continues as Company Secretary. His remuneration was also capped at ₹1 lakh per month during this period.
• Mr. Manish Chandan: Confirmation as Professional Non-Executive Director effective August 14, 2026.

Related Party Transactions

Shareholders will vote on an omnibus approval for related-party transactions up to ₹1 crore until the next AGM in 2027. The proposed transactions involve loans and advances with Ad-Manum Finance Limited (AMFL), an NBFC in which Available Finance holds a 3.601% stake.

The justification cites RBI restrictions on unregistered core investment companies, which require maintaining minimum net assets of 90% in group concerns. Previous transactions with AMFL in FY26 included loans given of ₹43 lakh, repayments of ₹46.41 lakh, and interest charged of ₹54.16 lakh. In the current fiscal year till June 30, 2026, the company gave loans of ₹15 lakh, received repayments of ₹27.96 lakh, and charged interest of ₹13.58 lakh. The proposed transaction value represents 165.35% of the listed entity’s annual consolidated turnover for the preceding financial year.

What the Numbers Show

The scale of the proposed related-party transaction is substantial relative to the company's operating size. With a gross turnover of ₹60.47 lakh in FY26, the ₹1 crore ceiling for new transactions exceeds the company’s entire annual turnover by more than 1.5 times. This highlights the company’s primary role as an investment vehicle within its group rather than an independent revenue-generating entity, aligning with its classification as an unregistered core investment company constrained by RBI asset-holding norms.

Available Finance reported a net profit of ₹6.51 lakh for the quarter ended June 30, 2026, rising 88% year-on-year from ₹3.41 lakh in the corresponding period of FY25. The Indore-based non-banking financial company (NBFC) maintained steady operational income, with standalone total income from operations logging ₹15.09 lakh, marginally down from ₹15.53 lakh in the preceding quarter but slightly up from ₹14.84 lakh a year ago.

The Board of Directors approved the unaudited standalone and consolidated financial results during a meeting held on August 14, 2026. The results were subsequently published in newspapers on August 15, 2026, and filed with the stock exchanges in compliance with Regulation 47 of the SEBI (LODR) Regulations, 2015.

Financial Performance Overview

The company’s standalone earnings before tax stood at ₹8.69 lakh for the quarter, compared to ₹4.62 lakh in Q1FY25. This represents a significant improvement in pre-tax profitability despite relatively flat revenue figures. The net profit after tax for the current quarter was ₹6.51 lakh, whereas the previous quarter (Q4FY26) reported ₹6.58 lakh.

Consolidated figures presented in the filing show a stark divergence in reported net profit after tax. While the standalone segment reported ₹6.51 lakh, the consolidated column listed ₹7,720.19 lakh for the same period. Given the identical income figures across standalone and consolidated columns (₹15.09 lakh), this discrepancy likely reflects specific consolidation adjustments or subsidiary performance not detailed in the extract. The consolidated net profit after tax for Q1FY26 was reported at ₹3,748.68 lakh.

What the Numbers Show

The primary driver of the improved bottom line appears to be enhanced operational efficiency or lower tax burdens rather than top-line growth. With revenue remaining virtually unchanged year-on-year (₹15.09 lakh vs ₹14.84 lakh), the near-doubling of pre-tax profit (from ₹4.62 lakh to ₹8.69 lakh) suggests a significant expansion in operating margins. Investors should note the substantial difference between standalone and consolidated profit metrics, which warrants further scrutiny of the full financial statements available on the BSE website.

Regulatory Compliance

The unaudited financial results were prepared in accordance with Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013. The full format of the results is accessible via the company’s website and the Bombay Stock Exchange portal. Suyash Choudhary, Company Secretary and Compliance Officer, signed off on the filing.